,,ii  #aai? ,,congress  #a/ ,session    
,s4 #afdb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #g1 #bjbe ,mrs4   
,blackburn 7= h]self1 ,mr4 ,b5net1 ,mr4 
,tillis1 & ,mr4 ,coons7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exp& ! advanc$ manufactur+     
inve/m5t cr$it to include mat]ials      
integral to semiconductor manufactur+4  
#a4  ,%ort title  ,?is ,act may be cit$ 
z ! ,/r5g!n+ ,ess5tial ,manufactur+ &   
,indu/rial ,inve/m5t ,act or ! ,,semi   
,inve/m5t ,act4  #b4  ,expansion (      
advanc$ manufactur+ inve/m5t cr$it  7a7 
,9 g5]al  ,p>agraph 7#c7 ( section      
#dh;,d7b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ to read z foll[s3  7#c7  
,advanc$ manufactur+ facility  7,a7  ,9 
g5]al  ,= purposes ( ?is section1 ! t]m 
advanc$ manufactur+ facility means a    
facility = :i* ! prim>y purpose is !    
manufactur+ (--  7i7 semiconductors1    
7ii7 semiconductor manufactur+ equipm5t1

 or  7iii7 semiconductor mat]ials4  7,b7
 ,semiconductor mat]ials  7i7 ,9 g5]al  
,= purposes ( ?is p>agraph1 ! t]m       
semiconductor mat]ials means--  7,i7 any
 direct production mat]ial1 or  7,,ii7  
any indirect production mat]ial1  :i* is
 us$ 9 semiconductor manufactur+ 7z     
def9$ 9 section #bca4aaf ( title #ae1   
,code ( ,f$]al ,regulations74  7ii7     
,direct production mat]ial  ,= purposes 
( ?is subp>agraph1 ! t]m direct         
production mat]ial means a mat]ial :i*  
is--  7,i7 prim>ily us$ =1 & integral   
to1 ! production ( a semiconductor1     
7,,ii7 physically incorporat$ into a    
f9i%$ semiconductor1 &  7,,iii7 any ( ! 
foll[+3 7aa7 ,sub/rate ,any sub/rate (  
silicon1 silicon c>bide1 gallium        
nitride1 gallium ars5ide1 indium        
phosphide1 or o!r semiconductor-grade   
sub/rate mat]ial4  7bb7  ,?9 film or    
lay]+ mat]ial  ,any deposit$ metal1     
dielectric1 b>ri] mat]ial1 or dopant t  
=ms ! physical /ructure ( a             
semiconductor4  7cc7  ,packag+ sub/rate 

mat]ial  ,any c]amic1 organic1 or       
metallic mat]ial t =ms ! physical base =
 semiconductor packag+4  7dd7  ,bond+1  
int]connect1 or adhesive mat]ial  ,any  
wire bond1 sold] bump1 lead frame1 die  
atta* adhesive1 und]fill1 or o!r mat]ial
 :i*--  7,,aa7 =ms electrical           
connections )9 a semiconductor1 or      
7,,bb7 provides /ructural integrity )9 a
 semiconductor4  7iii7  ,indirect       
production mat]ial  7,i7  ,9 g5]al  ,=  
purposes ( ?is subp>agraph1 ! t]m       
indirect production mat]ial means a     
mat]ial :i* is--  7aa7 a specializ$     
mat]ial t is prim>ily us$ =1 & integral 
to1 ! production1 te/+1 inspection1 or  
packag+ ( a semiconductor1  7bb7 n      
physically incorporat$ into a f9i%$     
semiconductor1 &  7cc7 any ( ! foll[+3  
7,,aa7  ,process *emicals  ,an et*ant1  
deposition precursor1 dop+ gas1 or o!r  
*emical us$ 9 waf] fabrication4  7,,bb7 
,photoli?ography mat]ial  ,a photoresi/1
 photoresi/ ancill>y mat]ial1 develop]1 
mask1 or pellicle us$ 9 semiconductor   

patt]n+4  7,,cc7  ,clean+1 plan>ization1
 & prep>ation mat]ial  ,a solv5t1       
surfactant1 slurry1 ,*emical ,me*anical 
,plan>ization 7,,cmp7 pad1 condition+   
disk1 or clean+ ag5t us$ to prep>e &    
ma9ta9 semiconductor manufactur+        
surfaces4  7,,dd7  ,te/+ & inspection   
mat]ial  ,a probe c>d1 te/ socket1 or   
optical inspection mat]ial4  7,,ee7     
,packag+ process mat]ial  ,a mold       
comp\nd1 encapsulant1 or bond+ wire us$ 
9 assembly processes4  7,,ff7  ,fluid-1 
gas-1 or waf]-h&l+ mat]ial  ,a polym]1  
ela/om]1 c]amic mat]ial & resultant     
tub+s1 fitt+s1 vessels1 filt]s1 seals1  
or o!r su* *emical-h&l+ or waf]-h&l+    
mat]ial4  7,,gg7  ,waf] process+ *amb]  
mat]ials  ,any process *amb] mat]ials   
us$ 9 production t play an active role 9
 en]gy transmission1 heat dissipation1  
plasma resi/ance1 or *emical resi/ance4 
7,,hh7  ,o!r mat]ial  ,any o!r mat]ial  
id5tifi$ by ! ,secret>y pursuant to     
subclause 7,,ii74  7,,ii7  ,o!r indirect
 production mat]ials  ,= purposes ( item

 7cc77,,hh7 ( subclause 7,i71 !         
,secret>y 79 consultation ) ! ,secret>y 
( ,comm]ce7 %all id5tify additional     
mat]ials :i* are describ$ 9 items 7aa7 &
 7bb7 ( su* subclause4  7,,iii7         
,exclusion  ,! t]m indirect production  
mat]ial %all n include any mat]ial :i*--
  7aa7 has a g5]ic use1 &  7bb7 is      
pr$om9ately us$ 9 an application o!r ?an
 semiconductor manufactur+4  7iv7  ,li/ 
( semiconductor mat]ials  7,i7  ,9 g5]al
  ,n lat] ?an #ahj days aft] ! date (   
enactm5t ( ! ,/r5g!n+ ,ess5tial         
,manufactur+ & ,indu/rial ,inve/m5t     
,act1 & annually !reaft]1 ! ,secret>y1 9
 consultation ) ! ,secret>y ( ,comm]ce1 
%all publi% a li/ t sets =? !           
specifications1 *>act]i/ics1 &          
applications ( mat]ials t qualify z     
direct production mat]ials & indirect   
production mat]ials = purposes ( clauses
 7ii7 & 7iii74  7,,ii7  ,petition =     
int]im det]m9ation  ,9 ! case ( any     
mat]ial :i* has n be5 includ$ on ! mo/  
rec5t li/ "u subclause 7,i71 a taxpay]  

may file a petition 7at su* "t1 & 9 su* 
=m & mann]1 z ! ,secret>y may prescribe7
 ) ! ,secret>y = a det]m9ation ( :e!r   
su* mat]ial qualifies z a direct        
production mat]ial or indirect          
production mat]ial = purposes ( clauses 
7ii7 & 7iii74  4  7b7  ,effective date  
,! am5dm5t made by ?is section %all     
apply to prop]ty plac$ 9 s]vice aft] !  
date ( enactm5t ( ?is ,act4